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Author : Ross L. Watts
Publisher :
ISBN 13 : 9789867491138
Total Pages : 388 pages
Book Rating : 4.4/5 (911 download)
Download or read book Positive Accounting Theory written by Ross L. Watts and published by . This book was released on 2004 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jayne Godfrey
Publisher : Wiley
ISBN 13 : 9780470802373
Total Pages : 0 pages
Book Rating : 4.8/5 (23 download)
Download or read book Accounting Theory written by Jayne Godfrey and published by Wiley. This book was released on 2003-07-25 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Theory 5th edition is the new edition of the market leading theory textbook. The 5th edition has been updated to enhance student understanding of the role of accounting theory and the application of accounting theory in the professional environment. Increasingly, students have failed to appreciate the relevance of studying accounting theory due to the esoteric nature of the discipline and its lack of any obvious correlation to a discrete accounting process. The new edition addresses this issue and makes the link to industry more clear through chapter vignettes and case studies. The new edition goes further to align the study of accounting theory to the professional environment domestically and internationally. To achieve this, the new edition includes a "International View" vignette in each chapter to profile the international response or thinking on relevant issues, ?Theory in Action? boxes illustrate the chapter material by way of presenting professional examples to build understanding and end of chapter case studies have develop and apply student understanding of the material. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective.
Author : Gaétan Breton
Publisher : Emerald Group Publishing
ISBN 13 : 1787697932
Total Pages : 257 pages
Book Rating : 4.7/5 (876 download)
Download or read book A Postmodern Accounting Theory written by Gaétan Breton and published by Emerald Group Publishing. This book was released on 2018-11-30 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior of perparers and users.
Author : Malcolm Smith
Publisher : SAGE
ISBN 13 : 9780761971474
Total Pages : 260 pages
Book Rating : 4.9/5 (714 download)
Download or read book Research Methods in Accounting written by Malcolm Smith and published by SAGE. This book was released on 2003-05-27 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a clear and concise overview of the conduct of applied research studies in accounting, Malcolm Smith presents the principal building blocks of how to implement research in accounting and related fields.
Author : Harry I. Wolk
Publisher : SAGE
ISBN 13 : 1412953456
Total Pages : 697 pages
Book Rating : 4.4/5 (129 download)
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Author : Richard Mattessich
Publisher : Praeger
ISBN 13 :
Total Pages : 312 pages
Book Rating : 4.3/5 (512 download)
Download or read book Critique of Accounting written by Richard Mattessich and published by Praeger. This book was released on 1995-09-14 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gap between the theory and practice of accounting is examined in this text by concentrating on the need for dealing with moral and other normative issues as well as the problem of relating means to ends. Accounting in both Great Britain and the United States is covered.
Author : Soner Gokten
Publisher : BoD – Books on Demand
ISBN 13 : 953513549X
Total Pages : 342 pages
Book Rating : 4.5/5 (351 download)
Download or read book Accounting and Corporate Reporting written by Soner Gokten and published by BoD – Books on Demand. This book was released on 2017-09-20 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
Author : Michael Gaffikin
Publisher :
ISBN 13 : 9781741030709
Total Pages : 264 pages
Book Rating : 4.0/5 (37 download)
Download or read book Accounting Theory written by Michael Gaffikin and published by . This book was released on 2008 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This new Australian text addresses a broad range of accounting theory and research while linking this to current accounting practice and the impact this has on businesses. The text goes beyond an analysis of theory, thought and ideas to include a more holistic view of other influences to the accounting profession including historical and cultural impacts and the regulation of the discipline. These influences are then related back to real, everyday problems faced by accountants."--Publisher's website.
Author : Farinha, Luís
Publisher : IGI Global
ISBN 13 : 1799821374
Total Pages : 487 pages
Book Rating : 4.7/5 (998 download)
Download or read book Handbook of Research on Accounting and Financial Studies written by Farinha, Luís and published by IGI Global. This book was released on 2020-03-06 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: The competitive nature of organizations in today’s globalized world has led to the development of various approaches to increasing profitability and maintaining an advantage over rival companies. As technology continues to be integrated into business practices, specifically in the area of accounting and finance, professionals and educators need to be prepared for advancing economic techniques, and they need to maintain a high level of financial literacy. The Handbook of Research on Accounting and Financial Studies is a pivotal reference source that provides vital research on advanced knowledge and emerging business practices and teaching dynamics in the fields of accounting and finance. While highlighting topics such as cost-benefit analysis, risk management, and corporate governance, this publication explores new initiatives in entrepreneurship and performance management. This book is ideally designed for business managers, consultants, entrepreneurs, auditors, tax practitioners, economists, accountants, academicians, researchers, and students seeking current research on modern advancements and recent findings in accounting and financial studies.
Author : B.F Skinner
Publisher : Simon and Schuster
ISBN 13 : 1476716153
Total Pages : 484 pages
Book Rating : 4.4/5 (767 download)
Download or read book Science And Human Behavior written by B.F Skinner and published by Simon and Schuster. This book was released on 2012-12-18 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: The psychology classic—a detailed study of scientific theories of human nature and the possible ways in which human behavior can be predicted and controlled—from one of the most influential behaviorists of the twentieth century and the author of Walden Two. “This is an important book, exceptionally well written, and logically consistent with the basic premise of the unitary nature of science. Many students of society and culture would take violent issue with most of the things that Skinner has to say, but even those who disagree most will find this a stimulating book.” —Samuel M. Strong, The American Journal of Sociology “This is a remarkable book—remarkable in that it presents a strong, consistent, and all but exhaustive case for a natural science of human behavior…It ought to be…valuable for those whose preferences lie with, as well as those whose preferences stand against, a behavioristic approach to human activity.” —Harry Prosch, Ethics
Author : Stewart Jones
Publisher :
ISBN 13 : 9780170182010
Total Pages : 569 pages
Book Rating : 4.1/5 (82 download)
Download or read book Financial Accounting Theory written by Stewart Jones and published by . This book was released on 2009-11-24 with total page 569 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thoroughly updated to address the issues faced in the current volatile accounting climate both regionally and internationally, this new edition provides students with detailed coverage of contemporary accounting principles, regulations, theory and research practices. In keeping with the current IASB Framework, the latest edition incorporates new topic coverage on sustainability reporting, fair value reporting and ethics as well as many recent developments in accounting regulation. Financial Accounting Theory, third edition, provides students with an appreciation of the origin and significance of financial accounting theory, explores application of this theory in the current accounting environment and provides a forum for discussion on the possible future directions financial accounting theory, research and practice might take. Chapters: 1. The history and development of accounting. 2. The nature and uses of accounting. 3. Traditional approaches to the formulation of an accounting theory. 4. The regulatory approach to the formulation of an accounting theory. 5. A conceptual framework for financial accounting and reporting. 6. The structure of accounting theory. 7. Fairness, disclosure and future trends in accounting. 8. Research perspectives in accounting. 9. Accounting: a multiple paradigm science. 10. The events and behavioural approach. 11. The predictive and positive approaches. 12. Current-value accounting. 13. Alternative asset-valuation and income-determination models. 14. International accounting and shift to IFRS. 15. Social Accounting and sustainable reporting. 16. Ethics.
Author : Thomas A. Lee
Publisher : Routledge
ISBN 13 : 1000344436
Total Pages : 856 pages
Book Rating : 4.0/5 (3 download)
Download or read book The Quest for a Science of Accounting written by Thomas A. Lee and published by Routledge. This book was released on 2021-03-22 with total page 856 pages. Available in PDF, EPUB and Kindle. Book excerpt: Originally published in 1997, the principal object of the editors in compiling this collection of Robert R. Sterling’s work was to make more of his publications accessible in a convenient form to the academic and professional accounting communities, and to current and future generations of accounting students. While it is not a complete portfolio of his published work to date, this anthology contains all of Sterling’s major articles. Through his long-term quest for a science of accounting, Sterling sought to bring together accounting educators, practitioners, regulators, and researchers in order to identify credible advancements in accounting knowledge, authoritative changes to accounting practice, and transforming improvements to accounting education.
Author : Stewart Jones
Publisher : Routledge
ISBN 13 : 1135107254
Total Pages : 791 pages
Book Rating : 4.1/5 (351 download)
Download or read book The Routledge Companion to Financial Accounting Theory written by Stewart Jones and published by Routledge. This book was released on 2015-05-22 with total page 791 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Author : Stephen Penman
Publisher : Columbia University Press
ISBN 13 : 0231521855
Total Pages : 265 pages
Book Rating : 4.2/5 (315 download)
Download or read book Accounting for Value written by Stephen Penman and published by Columbia University Press. This book was released on 2010-12-30 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Value teaches investors and analysts how to handle accounting in evaluating equity investments. The book's novel approach shows that valuation and accounting are much the same: valuation is actually a matter of accounting for value. Laying aside many of the tools of modern finance the cost-of-capital, the CAPM, and discounted cash flow analysis Stephen Penman returns to the common-sense principles that have long guided fundamental investing: price is what you pay but value is what you get; the risk in investing is the risk of paying too much; anchor on what you know rather than speculation; and beware of paying too much for speculative growth. Penman puts these ideas in touch with the quantification supplied by accounting, producing practical tools for the intelligent investor. Accounting for value provides protection from paying too much for a stock and clues the investor in to the likely return from buying growth. Strikingly, the analysis finesses the need to calculate a "cost-of-capital," which often frustrates the application of modern valuation techniques. Accounting for value recasts "value" versus "growth" investing and explains such curiosities as why earnings-to-price and book-to-price ratios predict stock returns. By the end of the book, Penman has the intelligent investor thinking like an intelligent accountant, better equipped to handle the bubbles and crashes of our time. For accounting regulators, Penman also prescribes a formula for intelligent accounting reform, engaging with such controversial issues as fair value accounting.
Author : Alfred D. Chandler Jr.
Publisher : Harvard University Press
ISBN 13 : 0674417682
Total Pages : 625 pages
Book Rating : 4.6/5 (744 download)
Download or read book The Visible Hand written by Alfred D. Chandler Jr. and published by Harvard University Press. This book was released on 1993-01-01 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: The role of large-scale business enterprise—big business and its managers—during the formative years of modern capitalism (from the 1850s until the 1920s) is delineated in this pathmarking book. Alfred Chandler, Jr., the distinguished business historian, sets forth the reasons for the dominance of big business in American transportation, communications, and the central sectors of production and distribution.
Author : Tony Tinker
Publisher : Adam Publishers
ISBN 13 : 9781558760851
Total Pages : 286 pages
Book Rating : 4.7/5 (68 download)
Download or read book Policing Accounting Knowledge written by Tony Tinker and published by Adam Publishers. This book was released on 1995 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors attach prime importance to "cultural materialism," like the Frankfurt School, they stress the interplay between economic, social, political and symbolic factors in understanding social processes. They examine the etymological origins of positive accounting theory and locate the paradigm in a wider social context. The book explores the historical dialectics of positive theory with regard to market studies, the theory of excuses, and post-positive accounting theory.
Author : Robert Engler
Publisher : Signet Book
ISBN 13 :
Total Pages : 356 pages
Book Rating : 4.3/5 (91 download)
Download or read book The Brotherhood of Oil written by Robert Engler and published by Signet Book. This book was released on 1978 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:
